With the coming of knowledge economy, intellectual capital has become the most important sources of competitiveness. Because intellectual capital lacks uniform valuation and has nonconformity with the definition of GAAP intangible assets, most intellectual capital can¡¦t be presented in financial reports. If we can consider intellectual capital in business valuation, we can assess firm¡¦s intrinsic value more exactly. So this study is based on Ohlson (1995) model to examine the value relevance of human capital (human assets), structural capital (R&D assets) and relational capital (advertising assets). The empirical evidence shows that (1) human assets, R&D assets and advertising assets have significant positive relation with market value of firms, (2) the Ohlson (1995) model including the three assets components has greater value relevance, (3) the effect of human assets, R&D assets and advertising assets on business valuation are different among industries.

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Abstract The key of blooming Companies is INNOVATION ,therefore, a number of signs (namely aptotic service, product and marketing strategy)will be the decay of concerns. Generally speaking, the main method used in my research is by searching the scientific or technical literature and the minor information is form the interview, field trip. The typical example the I am going to mention is the advantage of Kinmen Kaoliang Liquor Inc(as known as KKL) in the their marketing strategy by collecting the documents and to analyze the detail as I got, and then, to attest the result which I suggest this company how to improve and solve the problem they are facing. According to the literature, My thesis will provide the contents of the value form innovation strategy and structure of concerns, which developed in three significant points(value chain, primary activities and support activities, respectively). Further and even more importantly, though, there are over a half of concerns get more than 25% turnover form the products and services that developed recent 3 years ,not only for local companies but also the global ones . The main reason to give them the greatly competitiveness is from the innovation ideas. Furthermore, most companies have to innovate themselves to address the market. According the research of Boston Consulting Group, approximately 90% chairmen must promote their work team by innovation .In the meanwhile, the report mentions that the other 4 points of results below: 1. The team could not achieve the goal in the period. 2. The ratio of success was too law. 3. The allocation of resource was not enough. 4. The cooperation of each department was not enough. In stark contrast, is Kinmen Kaoliang Liquor Inc able to keep a steady grow and be the leader of this market, The topic will be the challenge for them. By way of conclusion, I will relative the innovation speed and the different of companies¡¦s features,then provide ideas for the innovation method for Kinmen Kaoliang Liquor Inc Keyword : innovation, competitiveness ¡Avalue chain

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In theory of population migration, two major points of view are ¡©economic benefits¡ª and ¡©amenity of life¡ª. However, this research found that people still migrate to where land taxes is higher than others. This research tried to observe relation of individual value and migration of population and provided suggestion of factors of youth labor migration to authority. This case study of youth included questionary and analysis of statistics , treated affection of value change of youth to factors of population migration. By way of case study, results of this research reveal that affection of value tendency and selection of region conditions. First, there is significance regarding age, sex, city and county of census register, city and county of people grow up before 15 years, region, trade of father, level of education of father, socioeconomic status of family, value tendency of youth and selection of region conditions. Second, there is significance regarding value tendency of youth and selection of region conditions. Third, there is significance regarding value tendency of youth and selection of locate region conditions. In contrast, there is not significance regarding value tendency of youth and selection of work region conditions.

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Abstract It starts to use Value Analysis / Value Engineering (VA/VE) in USA, but it is enhanced & glorified in Japan. It¡¦s obvious that VA/VE has contributed to adding profit for the past 50 years. Not only VA/VE, Industry Engineering (IE) and Quality Control (QC) are called as the three main management technologies of business, but also VA/VE is considered an efficient instrument of reducing cost. VA/VE is introduced to Mainland China later than Taiwan, but the achievements in Mainland China are more brilliant than Taiwan. It has introduced VA/VE to Taiwan for 30 years. It is popular to be utilized in Construction Industry and the Construction Engineering of Government, but most of small and middle size enterprises are not active in introducing VA/VE. It is to be regretted. It had found most of the issued cases for VA/VE are subjected to construction engineering. There are just few cases subjected in other industries. And the related papers focus on discussing the construction industry, it is hard to find discussing in other provinces especially in target costing, purchasing, service, business process and value chain. They just existed the theories, but lacked of real issuing from VA/VE. It found the theories just emphasize the individual flow. They didn't associate with the whole value chain and lack of combining with other reducing cost methods. They often fail in popularizing VA/VE, because they can't catch the key successful factors adequately. For the above reason, the study reviews the regarded papers, and regulates the references to find the comparison of carrying out situation in the world. Then it will direct to study the application and development of VA/VE in the Taiwan transportation industry. Firstly, it will examine the achievement of pushing VA/VE in the study case of individual company. Then, it will indicate the key successful factors and the future perspectives of VA/VE action from the experience. Finally, it will provide conclusion and suggestion in the end of this study. It will supply the company in every industry a whole and systematic basis of developing VA/VE no matter what new product developed in certain or full stages. This study will show the following results: 1. You can find the theory and method of using VA/VE in transportation industry from this study especially in target costing, customer satisfaction, service, business process reengineering and value chain. If you can use VA/VE well, you will promote the effect of cost reduction. You can find VA/VE has provided a popular measurement and method in this study and make the customer value connect to competitive strategy, product design, product manufacture and supplier procedure. You can combine VA/VE with other methods, for example target costing, tear down, business process reengineering etc, to make more value of customer and less cost of manufacture. 2. This study provides a whole real company case to show VA/VE effect. It can give the other companies for reference when they want to use VA/VE. It will reduce the groping time and error risk. 3. This study provides a VA/VE management structure and a management cycle in pushing VA/VE for the transportation vehicle industry, in order to ensure that every procedure can be carried out and obtain expected effect. 4. This study has summed up 10 key successful ways and future perspectives from the case study in pushing VA/VE. It will give the other companies for reference in promoting the VA/VE effect and opportunity of success. The main purpose is what we want to remind all the Taiwan industries to concern about "Value Management" that has been a new trend of the world.

Abstract The relationship between individual¡¦s life and work is highly correlative. Personal perception of work value and achievement becomes the critical factor that affects this relationship. This perception significantly interacts with individual¡¦s work ethics including attitude and behavior. Moreover, it impacts on individual¡¦s social conscience and contribution. This study aims at discovering work achievement for high-level managers in the information software (IS) industry. The research results show that first, regardless academic/work background or job contents, the high-level IS managers are concerned about the company¡¦s contribution to social causes, which they consider as a critical reference for their career development. Second, innovation is the key work value for the interviewed managers. Third, self fulfillment is the essential factor of work achievement for these high-level IS managers. Key Words: work achievement, work value

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In recent years, high occupancy/toll (HOT) lanes have gained increasing recognition as a potential method of managing traffic congestion. HOT lanes combine pricing and vehicle occupancy restrictions to optimize the demand for high occupancy vehicle (HOV) lanes. Besides having all the advantages of traditional HOV lanes, HOT lanes can also generate revenue to help finance various operation and maintenance programs. At present there are four fairly well established HOT lane projects in the United States: two in Houston, Texas, and one each in San Diego, and Riverside County, California. After 6 years in operation, Houston's HOT lanes receive comparatively lower patronage than the two California projects. An understanding of why people choose to use HOT lanes will be vital to improving the performance of existing HOT facilities and will also shed light on policy decisions regarding future HOT lane investments. This study examined the relative importance of different parameters which could be expected to influence the demand for HOT lanes using standard statistical and discrete choice modeling techniques on survey data from Houston's HOT lane users. The study showed that, controlling for other variables, trip length, the driver's perception of travel time savings offered by the HOT lanes, frequency of travel in the freeway corridor, trip purpose, and the amount of time spent on carpool formation were good predictors of HOT lane usage. Socioeconomic characteristics such as age and level of education were also good indicators of the frequency of HOT lane usage whereas household size, occupation, and hourly wage rate were not. Gender and annual household income were only loosely related to HOT lane usage. Inelastic responses to minor changes in the toll coupled by responses to a question regarding participants feeling towards the $2.00 toll, suggested that the toll was not a major deterrent to HOT lane usage. A primary deterrent was the need for one passenger to use the HOT lane when free use required two passengers. However, travelers who shared the toll with their carpool partners were likely to have made more frequent HOT lane trips than those who bore the entire cost.